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Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… condition for the period July 1, 2011 through September 2, 2014. Background The Niagara Wheatfield Central School … is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is … students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $64.6 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … process procedures do not contain steps to verify that employees have fulfilled any post-reimbursement employment … $4,932 that we confirmed to be overpayments because the employees failed to meet the credit hour or grade level …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Business Units experience problems when making payments to certain complex vendors. When these problems are … the Office of the State Comptroller works with the vendors to develop a consistent payment method for Business Units to follow which meets the needs of both New York State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesSprings Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Elmsford Union Free School District – Fixed Assets (2017M-147)
… approximately $33.5 million. Key Findings The District does not have a comprehensive policy for identifying and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Broome County – Information Technology (2013M-351)
… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 1,170 students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTapestry Charter School – Procurement (2017M-203)
… School, which has approximately 800 students, is governed by an 11-member Board of Trustees. Operating expenses for the … adopt a comprehensive purchasing policy. School officials made payments to 12 vendors totaling $272,884 that required … competition and obtain quotes for purchases as required by the policy. … Tapestry Charter School Procurement 2017M203 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Niagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period … Ensure that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. … Background Wyoming County is located in western New York State and has a population of approximately 42,000. The … a 16-member Board of Supervisors. Budgeted appropriations for 2015 total approximately $125 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. … Cincinnatus Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeWainscott Common School District - Financial Condition (2018M-237)
… fund balance totaled approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted … 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The District’s budgeting practices included appropriating … more than $911,000 (11 percent) from 2015-16 through 2017-18. District officials failed to take corrective action to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… procedures regarding the Treasurer’s duties. The Board does not review canceled checks because they are not returned …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overElmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program … by a five-member Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls … The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370